The Secretary of the Department of Finance, Francisco Parés Alicea, announced this Wednesday the two periods of sales exempt from the payment of the Sales and Use Tax (IVU), in the purchase of uniforms and school supplies for the 2023-2024 school year.
“We issued Internal Revenue Circular Letter 23-11, establishing the first IVU exemption period on certain school purchases, from 12:00 midnight on Friday, July 14, 2023 until 11:59 PM on Saturday, July 15, 2023. The second sales period without IVU, will be from January 4, 2024, at 12:00 midnight, until 11:59 PM on Friday, January 5, 2024”, reported the official in a press release.
“We urge all parents and guardians to check the school lists, so that they can make their preparations for the start of the new school year. For detailed information on this exemption, you can access the Circular Letter through the link: https://hacienda.pr.gov/publicaciones/carta-circular-de-rentas-internas-num-23-11-cc-ri-23-11the official said.
Parés Alicea reported that the term uniform school it refers specifically to that required by the educational institution to be used by students and that cannot have a general or continuous use outside the school. In addition, those pieces of clothing and footwear that complement one or more pieces of the uniform are considered school uniforms, as required by the educational entity.
The following items are not included: strap buckles sold separately; costume masks; patches and emblems; sewing equipment and items; sewing materials; briefcases; cosmetics; hair articles; handbags; handkerchiefs; jeweler’s; protective equipment against injury or disease, such as masks, face shields, helmets; sports and recreational equipment such as ballet shoes, hook sports shoes, skates and shoulder pads, among others.
The materials that are included in the IVU exempt sales period are: school supplies, art and music supplies, instructional supplies purchased at retail, and computer storage media (media storage), including records, compact discs and memories (flash drive).
Among the school materials there are also folders; school bundle; calculator; Scotch tape; whiteboard; compass; crayons; eraser; folders, expandable accordions, plastics and manila envelopes; glue, adhesive and adhesive stick; markers, including fluorescents; poster cards (index cards) and boxes to store them; lunchboxes; loose paper, lined for ring binders, copy paper, graph paper, tracing paper, manila, colored paper, cardstock and construction paper; pencil boxes and other boxes for materials; pencil sharpener; pencils; pens; protractors (protractors); rulers and scissors.
In the case of art and music materials, these are those usually used in art or music courses or in study courses, as a reference to learn the subject. These include, clay and glazes; paints, including acrylic, tempera, and oil; brushes; drawing and sketch books; watercolors; musical instruments and maps and the reference globe.
All printed and electronic books are exempt from IVU payment throughout the year. This exemption is applicable to both the purchase and the rental thereof. The printed books are publications that are published at one time or at intervals, while the electronic ones also known as digital books, e-books or ‘and books’, They are the electronic or digital version of a printed book.
Notebooks purchased at retail, regardless of their size, are also exempt from paying the SUT throughout the year.
As a general rule, purchases under plans of ‘lay away’through vouchers (rain check), by correspondence, telephone, email, internet or certificates and gift cards, qualify for the exemption of the SUT, when their payment and delivery occurs within the dates established in the Circular Letter.
